Irish Revenue has issued eBrief No. 046/22 regarding updated guidance to clarify the effective date of VAT group applications. This includes that in cases where persons apply to Revenue for the creation of a VAT group, the group only comes into existence upon the issuing of a notification in writing by Revenue to each person who is a member of the VAT group. The notification will specify the date from which the VAT group is effective, and this date will be no earlier than the start of the VAT period in which the application was made.
Source Orbitax
Latest Posts in "Ireland"
- Ireland Confirms Large Corporates for Phase One of Mandatory B2B e-Invoicing and VAT Modernisation
- 9% VAT Rate for Residential Apartments and Blocks Under Finance Act 2025: Key Provisions Explained
- Ireland’s New E-Invoicing Regime: PEPPOL, EN 16931, and Preparing for Digital VAT Compliance
- Ireland Confirms Phased Rollout of Mandatory E-Invoicing and Real-Time VAT Reporting from 2028
- Ireland’s VAT Modernisation: Large Corporates Must Issue Structured E-Invoices for B2B from 2028
